Input Tax Credit permitted on GST-paid materials transferred between units under Advance Authorization, subject to GST law and customs intimation. Transfers of duty-free imported or indigenously procured material under the Advance Authorization Scheme require prior intimation to the jurisdictional Customs Authority; where GST has been paid on such transferred inputs between units, availment of Input Tax Credit shall be governed by the provisions of the GST law and the rules made thereunder.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Input Tax Credit permitted on GST-paid materials transferred between units under Advance Authorization, subject to GST law and customs intimation.
Transfers of duty-free imported or indigenously procured material under the Advance Authorization Scheme require prior intimation to the jurisdictional Customs Authority; where GST has been paid on such transferred inputs between units, availment of Input Tax Credit shall be governed by the provisions of the GST law and the rules made thereunder.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.